FRANCHISE ACQUISITIONS (Tables)

6 Months Ended

Apr. 14, 2024

Business Combination and Asset Acquisition [Abstract]

Summary of Recognized Identified Assets Acquired and Liabilities Assumed

The following table summarizes the number of restaurants acquired from franchisees and the gains recognized (dollars in thousands):

	Year-to-date
	April 14, 2024
Restaurants acquired from Jack in the Box franchisees	—
Restaurants acquired from Del Taco franchisees	9
Purchase price (1)	$	(86)
Closing and acquisition costs	(43)
Property and equipment	3,612
Intangible assets	167
Operating lease right-of-use assets	3,211
Operating lease liabilities	(4,505)
Gain on the acquisition of franchise-operated restaurants	$	2,357

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(1)Comprised of outstanding receivables from franchisee forgiven upon acquisition.